Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

What I said was that it was not a temporary measure. I will quote from the income tax reform plan from the Department of Finance. It states:

Up to Budget 2008, Government policy with regard to income tax was to increase tax credits and bands to the point where 40% of income earners were exempt from income tax, and only 20% of earners were liable to the higher rate of income tax. This progressive narrowing of the income tax base in the years leading up to the crash, followed by falls in income and rising unemployment as a result of the financial crisis, resulted in over 45% of income earners being exempt from income tax in 2010 and just over 13% being liable to the higher rate of income tax.

A range of measures have been taken since 2009 to correct this narrowing of the income tax base, including reductions in tax credits and bands, the restriction or abolition of many reliefs, and the introduction of the broad-based Universal Social Charge. A list of these base broadening measures is attached in Appendix 1.

That is in the document from July 2016, a document with which the Deputy is familiar. That sets the discussion in context. I am willing to stay here all day arguing the point, but I believe it would be more productive if we moved on at this stage. The matter is reasonably well aired on both sides.